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Kommunal revision - vilka faktorer avgör?
Kristianstad University College, Department of Business Administration.
Kristianstad University College, Department of Business Administration.
Kristianstad University College, Department of Business Administration.
2005 (Swedish)Independent thesis Basic level (degree of Bachelor)Student thesis
Abstract [sv]

Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council’s tool to control that the activity operates.

The local municipal audit will in the beginning of every audit period plan for what they will review. The law demands that the local municipals audit will review all activity every year. This demand can almost seem impossible to do, because the audit doesn’t have enough recourses. It should be important to do some kind of risk-appraisal to get a good basis for focus and planning.

The purpose with our paper is to try to show which factors influence the choice of review areas. We have used kommunallagen, information from Sveriges Kommuner och Landsting and decision theory to carry out our purpose.

The paper resulted in eight factors that shows what basis the audits use, to make a decision of what they should research.

The paper is written in Swedish.

Place, publisher, year, edition, pages
2005.
National Category
Law
Identifiers
URN: urn:nbn:se:hkr:diva-3373Local ID: oai:eprints.bibl.hkr.se.oai2:514OAI: oai:DiVA.org:hkr-3373DiVA: diva2:229818
Uppsok
Social and Behavioural Science, Law
Available from: 2005-06-01 Created: 2005-06-01 Last updated: 2005-07-12

Open Access in DiVA

fulltext(347 kB)233 downloads
File information
File name FULLTEXT01.pdfFile size 347 kBChecksum SHA-512
dc73b31725c62d74ee54f190afe4140fe5dbd71ec2bdb2212f8dc321edaf28f7da9bf1f551e737a9e32176b5b14466de672479b3aa470d72c8ae473e3178fd27
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf